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Home My WebLink About06-12-09IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF LOTTIE IVY DIXON, :CUMBERLAND COUNTY, PENNSYLVANIA Deceased :ORPHANS' COURT DIVISION NO. 21-07-0686 w IN RE: ESTATE OF : IN THE COURT OF COM~ PLUS QF, . ~~~~.,-- GEORGE F. DIXON, JR., :CUMBERLAND COUNT S[,V~~t~A __~ , t_ .: Deceased :ORPHANS' COURT DIVI~I - ~ ~ .: _1 QTIP -Trust : N0.21-1994-0754 0~ N , ~_'; o ~' ~ ~^' . = ~`' DIRECTIVE ~ •• ~ 't-t ~ .~ F AND NOW, this 12th day of June, 2009, upon agreement of the parties the Auditor directs, as follows: 1. By September 21, 2009, counsel for the objectors shall serve apre-hearing memorandum upon the Auditor and upon opposing counsel. In their memorandum, the objectors to the Estate Account shall set forth the following: (a) Specific indication of any additional objections that the Objectors contend were revealed through discovery; (b) An indication of specifically how the objectors contend that the unified credit for federal estate tax purposes should have been allocated among the assets that were included in the estate for federal estate tax purposes as well as the rationale and legal authority for that allocation; (c) An indication of the rationale and legal authority upon which the WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17613 trustees of the George F. Dixon, Jr. QTIP trust had the right to demand that any federal estate tax refund in the Lottie Ivy Dixon estate be returned to the QTIP trust; (d) The reasons why the objections of the trustees of the George F. Dixon, Jr. QTIP trust demand only $128,344.28 of the $137,812.50 federal estate tax refund in the Lottie Ivy Dixon estate; (e) An itemized statement of assets that the objectors contend were not included in the estate that should have been included, the reasons why they should have been included with any supporting rationale and legal authority, the values of those assets, and how the objectors assess the values of those assets; (f) An itemized statement of the payments by the estate that the objectors contend should not have been made after the death of the decedent for electric bills, property maintenance and real estate taxes; (g) An itemized statement of the losses in value of marketable securities that the objectors contend occurred while held by the estate and how those losses are calculated; (h) Objectors' assessment of the reasonable value of the counsel fees of counsel for the executor of the estate and the bases for that assessment; (i) Objectors' assessment of the reasonable value of the fees of the executor of the estate and the bases for that assessment; and WAYNL F. SHADE Attorney at Law 53 West Pomf}et Stree Carlisle, PenosYlvania 17613 -2- (j) Copies of objectors' appraisals of the jewelry and other personal property as to which objectors dispute the estate's valuation thereof. 2. By October 21, 2009, counsel for the estate shall serve apre-hearing memorandum upon the Auditor and upon opposing counsel. In its memorandum, the j estate shall set forth the following: (a) Specification of any objections that the estate does not dispute, if any; (b) Detailed responses to the contentions of the objectors with respect to the points in their pre-hearing memorandum with supporting rationale and legal authorities; (c) Names and addresses of proposed witnesses; (d) List of proposed exhibits; and (e) Proposed disposition. 3. By November 5, 2009, counsel for the objectors shall serve a supplemental memorandum upon the Auditor and upon counsel with respect to the following: (a) Names and addresses of proposed witnesses; (b) List of proposed exhibits; and (c) Proposed disposition. 4. By September 21, 2009, counsel for Objector Marshall L. Dixon, in both WAYNI'. P. SHAD[. Attomev at La~~ 53 West Pomfret Street Carlisle, Pennsylvania 17013 capacities, shall serve apre-hearing memorandum upon the Auditor and upon counsel for -3- the George F. Dixon, Jr. QTIP Trust and counsel for the Trustees of the Trust. In their memorandum, counsel shall set forth the following: (a) Specific indication of any additional objections that they contend were revealed through discovery; (b) The rationale upon which Objector Marshall L. Dixon, in either or both of his capacities, would maintain that real estate in the George F. Dixon, Jr. QTIP Trust should be distributed under unfavorable marketing conditions; (c) Whether Objector Marshall L. Dixon, in either or both of his capacities, would suggest that current market conditions would indicate that the real estate in the George F. Dixon, Jr. QTIP Trust should be distributed to the beneficiaries in kind; (d) Clarification as to whether Objector Marshall L. Dixon, in either or both of his capacities, is objecting to the fiduciary fees paid by the George F. Dixon, Jr. QTIP Trust to the Co-Trustees; (e) If Objector Marshall L. Dixon, in either or both of his capacities, objects to the fiduciary fees paid by the George F. Dixon, Jr. QTIP Trust to the Co- Trustees, assessment by Objector Marshall L. Dixon of the reasonable value of the fiduciary fees and the bases for that assessment; and WnYNE. F. SHADf', Attorney at Law 53 West Pomfiet Strcel Carlisle, Pennsylvania 17613 -4- (f) The assessment by Objector Marshall L. Dixon, in either or both of his capacities, of the reasonable value of counsel fees that the Estate of Lottie Ivy Dixon has incurred as a result of the alleged refusal of the Co-Trustees of the George F. Dixon, Jr. QTIP Trust to pay, to the Estate of Lottie Ivy Dixon, any sums owed to the Estate of Lottie Ivy Dixon by the George F. Dixon, Jr. QTIP Trust. 5. By October 21, 2009, counsel for the George F. Dixon, Jr, QTIP Trust and the Co-Trustees of the George F. Dixon, Jr. QTIP Trust shall serve pre-hearing memoranda upon the Auditor and upon the respective counsel for Objector Marshall L. Dixon, in both capacities. In their memoranda, counsel for the George F. Dixon, Jr. QTIP Trust and counsel for the Co-Trustees shall set forth the following: (a) Specification of any objections that the George F. Dixon, Jr. QTIP Trust does not dispute, if any; (b) Detailed responses to the contentions of Objector Marshall L. Dixon, in either capacity, with respect to the foregoing points with supporting rationale and legal authorities; (c) Names and addresses of proposed witnesses; (d) List of proposed exhibits; and WAYNE F. SHAUI Attorney at law 53 West Pomfret Street Carlisle, Pennsylvania 17011 (e) Proposed disposition. -5- 6. By November 5, 2009, Objector Marshall L. Dixon, in both capacities, shall serve a supplemental memorandum upon the Auditor and upon counsel for the George F. Dixon, Jr. QTIP Trust and the Co-Trustees of the George F. Dixon, Jr. QTIP Trust with respect to the following: (a) Names and addresses of proposed witnesses; (b) List of proposed exhibits; and (c) Proposed disposition. 7 By November 13, 2009, apre-hearing conference shall be held in an attempt to further narrow the issues in the consolidated cases. 8. By December 4, 2009, the hearings in the consolidated cases shall be concluded. 9. By January 10, 2010, the parties shall serve upon the Auditor, and upon opposing counsel, their Requested Findings of Fact with citations to the record and their Requested Conclusions of Law with supporting authorities. Wayne F. hade, Esquire Auditor WAYNE F. SHADI Attorney at Lana 53 West Pomfret Street Carlisle. Pe~nsvlvania 17013 Hubert X. Gilroy, Esquire No V. Otto, III, Esquire Martson Law Offices Attorneys for Objectors in the Estate of Lottie Ivy Dixon -6- Elizabeth P. Mullaugh, Esquire McNees, Wallace & Nurick, LLC Attorneys for Executor of the Estate of Lottie Ivy Dixon Daniel L. Sullivan, Esquire Saidis, Flower & Lindsay Attorneys for Marshall L. Dixon, individually Thomas A. French, Esquire Rhoads & Sinon, LLP Attorneys for Trustees of the Dixon QTIP Trust Auorne'd at Law 53 West Pomfret Street Carlisle, Pennsyh~ania 17011 -7-